Virginia Educ. Fund v. Comm'r of Internal Revenue

10 Citing cases

  1. Calhoun Acad. v. Comm'r of Internal Revenue

    94 T.C. 17 (U.S.T.C. 1990)   Cited 3 times

    We need not address the degree of petitioner's compliance with Rev. Proc. 75-50. As this Court has noted, revenue procedures are merely guidelines ‘representing the position of the Service and not substantive law. ‘ Virginia Education Fund v. Commissioner, 85 T.C. 743, 751 (1985), affd. per curiam 799 F.2d 903 (4th Cir. 1986). The revenue procedure has also been characterized as a Service litigating position that does not bear upon a substantive interpretation of the section 501(c)(3) prerequisites.

  2. Virginia Educ. Fund v. C.I.R

    799 F.2d 903 (4th Cir. 1986)   Cited 13 times

    PER CURIAM. The Virginia Education Fund ("Fund") appeals from the judgment of the Tax Court, Virginia Education Fund v. Commissioner, 85 T.C. No. 44 (1985), upholding the revocation by Internal Revenue Service ("IRS") of the Fund's tax-exempt status, applied retroactively to 1974. The Fund was originally created in the wake of Brown v. Board of Education, 347 U.S. 483, 73 S.Ct. 686, 98 L.Ed. 873 (1954), to solicit monies for distribution to segregated private schools for whites desiring to avoid integration of the public schools.

  3. Swan Profit v. Commissioner

    No. 23853-09X (U.S.T.C. Mar. 15, 2011)

    Auto. Club of Mich. v. Commissioner, 353 U.S. 180, 184 (1957);Va. Educ. Fund v. Commissioner, 85 T.C. 743, 752 (1985), affd. 799 F.2d 903 (4th Cir. 1986). With regard to retroactive revocation of a prior favorable ruling, respondent has stated as follows:

  4. Farber v. Commissioner

    No. 14681-07 (U.S.T.C. Feb. 24, 2010)

    Therefore, respondent's primary position is a new matter with respect to which respondent has the burden of proof. See Rule 142; Va. Educ. Fund v. Commissioner, 85 T.C. 743, 751 (1985), affd. per curiam 799 F.2d 903 (4th Cir. 1986); McSpadden v. Commissioner, 50 T.C. 478, 492-493 (1968). Petitioner, on her 2003 return, included gross receipts relating to her retail activity.

  5. United Cancer Council, Inc. v. Comm'r of Internal Revenue

    109 T.C. 326 (U.S.T.C. 1997)

    Automobile Club v. Commissioner, 353 U.S. 180, 184, 77 S.Ct. 707, 1 L.Ed.2d 746 (1957); see Dixon v. United States, 381 U.S. 68, 85 S.Ct. 1301, 14 L.Ed.2d 223 (1965). See generally, Virginia Education Fund v. Commissioner, 85 T.C. 743, 1985 WL 15410 (1985), affd. 799 F.2d 903 (4th Cir.1986). More recently, in a different but analogous setting, we described review of exercise of discretion as follows:

  6. Halliburton Co. v. Comm'r of Internal Revenue

    98 T.C. 88 (U.S.T.C. 1992)

    We note that we have considered claims by petitioners in other declaratory judgment actions with respect to the exercise of respondent's discretion under section 7805(b). Martin Fireproofing v. Commissioner, 92 T.C. 1173, 1183 (1989); Virginia Education Fund v. Commissioner, 85 T.C. 743, 752-754 (1985), affd. 799 F.2d 903 (4th Cir. 1986); Oakton Distributors, Inc. v. Commissioner, 73 T.C. 182, 192 (1979); Christian Stewardship Assistance v. Commissioner, 70 T.C. 1037, 1044- 1045 (1978). After the issue of partial termination is resolved, it is conceivable that Halliburton might come to this Court again with a claim that respondent abused his discretion with respect to granting relief under section 7805(b), and that we would be obliged to consider such claim in a new proceeding.

  7. Halliburton Company v. Commissioner of Internal Revenue

    98 T.C. 88 (U.S.T.C. 1992)   Cited 1 times

    We note that we have considered claims by petitioners in other declaratory judgment actions with respect to the exercise of respondent's discretion under section 7805 (b). Martin Fireproofing Profit-Sharing Plan Trust v. Commissioner, 92 T.C. 1173, 1183 (1989); Virginia Education Fund v. Commissioner, 85 T.C. 743, 752-754 (1985), affd. 799 F.2d 903 (4th Cir. 1986); Oakton Distributors, Inc. v. Commissioner, 73 T.C. 182, 192 (1979); Christian Stewardship Assistance v. Commissioner, 70 T.C. 1037, 1044-1045 (1978). After the issue of partial termination is resolved, it is conceivable that Halliburton might come to this Court again with a claim that respondent abused his discretion with respect to granting relief under section 7805 (b), and that we would be obliged to consider such claim in a new proceeding.

  8. Modlin v. Comm'r of Internal Revenue (In re Estate of Clopton)

    93 T.C. 275 (U.S.T.C. 1989)

    On March 12, 1979, VEF filed a petition with the U.S. Tax Court requesting that the Court affirm its tax-exempt status under section 501(c)(3). On November 12, 1985, this Court in Virginia Education Fund v. Commissioner, 85 T.C. 743 (1985), affd. per curiam 799 F.2d 903 (4th Cir. 1986), determined that VEF was not a tax-exempt organization under section 501(c)(3), and the revocation of VEF's tax-exempt status retroactive to 1974 was proper under the circumstances. On November 2, 1981, respondent issued a notice of deficiency to the estate.

  9. Buzzetta Constr. Corp. v. Comm'r of Internal Revenue

    92 T.C. 641 (U.S.T.C. 1989)

    The Supreme Court has held that the Commissioner has broad discretion under section 780(b) in deciding whether to revoke a ruling retroactively, and that his determination is reviewable by the courts only for abuse of that discretion. Automobile Club of Michigan v. Commissioner, 353 U.S. 180, 184 (1957); Virginia Education Fund v. Commissioner, 85 T.C. 743, 752 (1985), affd. 799 F.2d 903 (4th Cir. 1986). The Commissioner, however, has limited his own discretion to revoke retroactively a favorable ruling. Statement of Procedural Rules, 26 C.F.R. sec. 601.201(1)(5) (1982), provides:

  10. Colonnade Condo., Inc. v. Comm'r of Internal Revenue

    91 T.C. 793 (U.S.T.C. 1988)   Cited 5 times

    A new theory or reason that is presented to sustain a deficiency is treated as a new matter when it increases the amount of the deficiency or requires the presentation of different evidence. See Virginia Education Fund v. Commissioner, 85 T.C. 743, 751 (1985), affd. 799 F.2d 903 (4th Cir. 1986); Achiro v. Commissioner, 77 T.C. 881, 890 (1981). 4 Petitioner conceded various adjustments made by respondent, including net operating loss carryback/carryforward deductions for its taxable years in issue and related years.